![]() Objects of AuditObjects of audit in Armenia are such business processes in an entity which are carried out in order to achieve its objectives. ![]() The above units are obliged to carry out audits in non-commercial entities and closed joint-stock companies within the scope of these entities or prefects offices. Internal audit structure in RAAudit units are set up only in public entities and city Prefects Offices. Audit UniverseRisk assessment for strategic and annual internal audit planYerevan 2013Īudit UniverseInternal Audit can audit all public entities: RA Presidents Office,Administration of Peoples Assembly,Government Administration, Ministries and agencies.Audit UniverseAs well, internal audit can audit:Public non-commercial entities,Joint stock companies with public share of over 50%.
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